(1) A person shall not put goods on board a conveyance for exportation or use as stores, or into a vessel to be water-borne

(a) except on the days and at the times prescribed;

(b) except from an approved place of loading;

(c) except with the authority of the proper officer;

(d) before the goods are entered; or

(e) before entry outwards of the exporting conveyance, if it is required by law to be entered outwards.

(2) Despite subsection (1), the Commissioner-General may

(a) permit goods to be put on board an aircraft or ship on days, at times, from or at places, and under the conditions that the Commissioner-General may either generally or in a particular case direct; or

(b) direct what goods need not be entered by the exporter until after the departure of the ship, but the exporter shall enter the goods within twenty-four hours of the departure or further time as the Commissioner-General may allow.

(3) Where goods are permitted to be entered after being put on board, the Commissioner-General may require the exporter or the agent of the exporter to give security for the payment of export duty on the goods if any.

(4) An exporter who contravenes subsection 2 (b) shall forfeit the security paid to the Commissioner-General.

(5) Despite subsection (3), the Commissioner-General may, refuse entry or delivery or prevent shipment of any further importation or exportation of goods where the exporter refuses to make the entry specified under subsection (2).